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On March 2, 2001, respondent received from petitioner a
claim for refund of the 1998 tax. On March 29, 2001, respondent
advised petitioner that the claim for refund was disallowed.
Respondent sent a Final Notice--Notice of Intent to Levy and
Notice of Your Right to a Hearing to petitioner on June 2, 2001.
The tax owed with penalties and interest for 1998, as set forth
in the final notice, was $29,145. On July 6, 2001, petitioner
filed a Form 12153, Request for a Collection Due Process Hearing
(hearing request). The hearing request included typical tax-
protester arguments, including:
Also, since Section 6330(c)(1) requires that “The
appeals officer shall at the hearing obtain
verification from the Secretary that the requirements
of any applicable law or administrative procedure have
been met,” I am requesting that the Appeals Officer
have such verification with him at the Appeals
Conference. However, if the verification called for by
6330(c)(1) is signed by someone other then [sic] the
Secretary himself, than [sic]- in line with the Supreme
Court’s holding in Federal Crop Ins. Corp. v. Merril,
92 L.Ed. 11 - I am requesting that the Appeals officer
also have a Delegation Order from the Secretary
delegating to that person the authority to prepare such
a “verification.”
On January 29, 2002, Jerry Jewett (Mr. Jewett) executed a
Form 2848, Power of Attorney and Declaration of Representative,
with respondent, on behalf of petitioner.
On February 7, 2002, respondent sent petitioner a letter
scheduling the hearing. Further, respondent advised petitioner:
“Taxpayers who institute or maintain a lien or levy action
primarily for delay or advance frivolous and groundless arguments
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Last modified: May 25, 2011